SPE13655 - Standardised exchange of information using the EU Customs Trade Portal: Presented at export (NI ONLY)
Note: This manual is under review following Brexit and is likely to be withdrawn. If there is anything within this manual you use regularly, please email hmrcmanualsteam@hmrc.gov.uk to let us know. Please check the other guidance available on GOV.UK from HMRC.
Notes: From 01st June 2020 UK trader must use the EU Customs Trader Portal to submit standardised exchange of information for customs special procedures https://www.gov.uk/guidance/using-customs-special-procedures
When a standardised exchange of information is presented at export, the following checks should be made:
1. Confirm the appropriate IPR export CPC has been entered in SAD box 37.
2. Standardised exchange of information (original and copies ) are presented.
3. Before completing standardised exchange of information, confirm that the description / CN code of the goods declared on the export SAD corresponds to details in boxes of the standardised exchange of information.
4. Enter the quantity of goods exported together with details of the export declaration.
If the export entry is for less than the quantity of processed products stated, enter the remaining balance in column 3 row ‘A’.
5. If satisfied complete and stamp using metal ‘T form’-type stamp. Complete boxes based on the information provided on the export SAD. Retain copy 1 with the entry, send copy 2 to the supervising office and return the original to the trader.
Note: Where there is a balance of goods to be entered send a copy of ‘copy 2’ to the supervising office and return the original together with copy 1 and 2 to the trader.
When a final balance of goods is being exported return the original to trader, retain copy 1 with the entry and return copy 2 to the supervising office.
Note - Northern Ireland (NI) Customs Authorisations will continue to fall within the provisions of the Union Customs Code (UCC), as retained by the European Union (Withdrawal) Act 2018 and CEMA 1979